Car customs clearance calculation and rules in

Customs clearance is the final and one of the most important stages of importing a car from America, Europe or Japan to Georgia. By 2026, there are important rules in customs clearance legislation and tariffs that will help you plan your budget in advance. In this article, we will discuss the customs clearance procedures and calculations in detail.

Excise tax and calculation

The main component of vehicle customs clearance in Georgia is excise duty. Its amount directly depends on two main factors:

Year of manufacture (age) of the vehicle: The newer the vehicle, the lower the excise duty rate per cubic centimeter (cm³) of the engine. Rates for cars aged 1 to 6 years are the most optimal.
Engine capacity: Excise duty is calculated by multiplying the engine capacity (cm³) by the relevant rate. For example, the excise tax on a 3-year-old car with a 2500 cm³ engine is different from the excise tax on a car of the same age with a 5000 cm³ engine. In addition, right-hand drive cars are three times more expensive to clear than left-hand drive cars.

Benefits on hybrids and electric cars

The state is actively renewing the import of environmentally friendly transport, accordingly:

Hybrid cars (Hybrid): 50% discount on excise duty applies when importing conventional and plug-in hybrids. This makes them quite attractive for the Georgian market.
Electric Vehicles (EV): Fully electric vehicles are 100% exempt from excise and import duties. You only pay a small registration fee. For details, see our article: Tax Benefits for Importing Electric Vehicles.

Import tax (customs duty)

In addition to excise duty, there is an import tax which is equal to a certain percentage of the customs value of the vehicle (purchase price + shipping). However, most passenger cars, which are intended for personal use and do not exceed certain parameters, are exempt from this tax. Import tax applies to trucks (Pickup) and commercial vehicles.

Customs clearance process and documents

When the vehicle enters the port of Poti or Batumi (or crosses the land border), you are given a specific period (usually 60 days) to clear it from customs. During this period, the vehicle moves with transit (red) numbers. You will need the following documents for customs clearance:

Document confirming the purchase of the vehicle (Invoice / Bill of Sale).
Transportation document (Bill of Lading).
Vehicle technical passport (Title).
Identity card.

If you want to avoid bureaucracy and need professional help with logistics and customs procedures, check out our service: Auction Logistics and Marketing. Learn more about importing a car from the article: How much does it cost to import a car from America.

Frequently Asked Questions (FAQ)

1. What will happen if I don't clear the car in 60 days?

In case of exceeding the deadline, you will be charged a surcharge (fine) for each overdue day. It is better to resolve the issue of customs clearance in time or, in extreme cases, request an extension of the deadline at the customs department.

2. Where can I clear the car?

Customs clearance is possible both in the economic clearance zone (GEZ) on the territory of the port, and in the service agencies located in Tbilisi and Rustavi.

3. Is there a difference in customs clearance between Copart and Manheim vehicles?

No, the auction does not matter. The main thing is the engine volume, year of release and fuel type. Damaged (Salvage) and clean cars will be cleared at the same time.

4. How can I calculate the exact customs clearance fee?

The easiest way is to use the official calculator of the Revenue Service (RS.ge), where you indicate the year, engine capacity and fuel type.